[Congressional Record (Bound Edition), Volume 162 (2016), Part 12]
[House]
[Page 15858]
[From the U.S. Government Publishing Office, www.gpo.gov]




 EXTENDING WAIVER OF LIMITATIONS WITH RESPECT TO EXCLUDING FROM GROSS 
     INCOME AMOUNTS RECEIVED BY WRONGFULLY INCARCERATED INDIVIDUALS

  Mr. BOUSTANY. Mr. Speaker, I ask unanimous consent that the Committee 
on Ways and Means be discharged from further consideration of the bill 
(H.R. 6438) to extend the waiver of limitations with respect to 
excluding from gross income amounts received by wrongfully incarcerated 
individuals, and ask for its immediate consideration in the House.
  The Clerk read the title of the bill.
  The SPEAKER pro tempore. Is there objection to the request of the 
gentleman from Louisiana?
  There was no objection.
  The text of the bill is as follows:

                               H.R. 6438

       Be it enacted by the Senate and House of Representatives of 
     the United States of America in Congress assembled,

     SECTION 1. EXTENSION OF WAIVER OF LIMITATIONS WITH RESPECT TO 
                   EXCLUDING FROM GROSS INCOME AMOUNTS RECEIVED BY 
                   WRONGFULLY INCARCERATED INDIVIDUALS.

       (a) In General.--Section 304(d) of the Protecting Americans 
     from Tax Hikes Act of 2015 is amended by striking ``1-year'' 
     and inserting ``2-year''.
       (b) Technical Correction.--Section 304(d) of such Act is 
     amended by striking ``application of this Act'' and inserting 
     ``application of this section''.
       (c) Effective Date.--The amendments made by this section 
     shall take effect as if included in section 304 of the 
     Protecting Americans from Tax Hikes Act of 2015.

  The bill was ordered to be engrossed and read a third time, was read 
the third time, and passed, and a motion to reconsider was laid on the 
table.

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